Acca financial Accounting (FA) Study Text ac ca (FA)


Chapter 8  KAPLAN PUBLISHING



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Chapter 8 

KAPLAN PUBLISHING



 

153 

 

Test your understanding 4 

 

Tiger Trees owns and runs a golf club. Some years ago the entity 



purchased land next to the existing course with the intention of creating a 

smaller nine-hole course. The cost of the land was $260,000. Over time 

the entity had the land revalued to $600,000. It has now decided that 

building the new course is uneconomical and has sold the land for 

$695,000. 

What accounting entries are required to reflect the disposal? 



IAS 16 disclosure requirements 

 

According to IAS 16 Property Plant and Equipment, there are a number of 



disclosure requirements relating to non-current assets. The principal disclosure 

requirements include: 

The measurement bases used for arriving at the carrying amount of the 



asset (e.g. cost or valuation). If more than one basis has been used, the 

amounts for each basis must be disclosed. 

Depreciation methods used, with details of useful lives or the depreciation 



rates used. 

The gross amount of each asset heading and its related accumulated 



depreciation (aggregated with accumulated impairment losses) at the 

beginning and end of the period. 

A reconciliation of the carrying amount at the beginning and end of the 



period, showing: 

– additions 

– 

assets classified as held for sale  



–  

disposals 

– revaluations 

– depreciation. 

Any commitments for future acquisition of property, plant and equipment. 



 

 



 


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